GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Jun. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

The composition of goodwill as of June 30, 2025 and 2024 is as follows:

SCHEDULE OF COMPOSITION OF GOODWILL

	As of June 30, 2025
	XRT		BLI		Total
Goodwill	$	300,000	$	10,557,600	$	10,857,600

	XRT		PulpoAR			BLI		Total
	As of and for the Year ended June 30, 2024
	XRT		PulpoAR			BLI		Total
Goodwill - beginning of year	$	300,000	$	379,038		$	10,557,600	$	11,236,638
Impairments		-		(379,038	)		-		(379,038	)
Goodwill - end of year	$	300,000	$	-		$	10,557,600	$	10,857,600

SCHEDULE OF INTANGIBLE ASSETS, AMORTIZATION PERIOD AND ACCUMULATED AMORTIZATION

The composition of Intangible assets, their respective amortization period, and accumulated amortization as of June 30, 2025 and 2024 are as follows:

	XR Terra			BLI			Glimpse Learning			Total
	As of June 30, 2025
	Value ($)												Amortization Period (Years)
	XR Terra			BLI			Glimpse Learning			Total
Intangible Assets
Technology		300,000			880,000			326,435			1,506,435			3
Less: Accumulated Amortization		(300,000	)		(855,542	)		(290,176	)		(1,445,718	)
Intangible Assets, net	$	-		$	24,458		$	36,259		$	60,717

	XR Terra			Pulpo			BLI			Glimpse Learning			Total
	As of and for the Year ended June 30, 2024
	Value ($)															Amortization Period (Years)
	XR Terra			Pulpo			BLI			Glimpse Learning			Total
Intangible Assets
Customer Relationships - beginning of year	$	-		$	-		$	3,310,000		$	-		$	3,310,000			5
Customer Relationships - impairment		-			-			(3,310,000	)		-			(3,310,000	)
Customer Relationships - end of year		-			-			-			-			-
Technology - beginning of year		300,000			925,000			880,000			326,435			2,431,435			3
Technology impairment		-			(925,000	)		-			-			(925,000	)
Technology - end of year		300,000			-			880,000			326,435			1,506,435
Less: Accumulated Amortization		(274,995	)		-			(562,214	)		(181,359	)		(1,018,568	)
Intangible Assets, net	$	25,005		$	-		$	317,786		$	145,076		$	487,867

SCHEDULE OF INTANGIBLE ASSET AMORTIZATION EXPENSE

Estimated intangible asset amortization expense as of June 30, 2025 for the remaining lives are as follows:

Years Ended June 30,
2026		$	60,717

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Glimpse Group, Inc. 10-K